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Changes over time for: Cross Heading: Power to modify


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/03/2024.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Power to modify.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Power to modifyU.K.
14(1)The Commissioners may by regulations amend or otherwise modify the following provisions of this Part of this Schedule—U.K.
(a)paragraph 6 (non-de minimis claims to be made after financial year);
(b)paragraph 7 (non-de minimis claims to be made in tax return);
(c)paragraph 8(3) (assumptions in determining if claim is de minimis).
(2)Regulations under this paragraph may include supplementary, incidental, consequential or transitional provision (including provision amending or otherwise modifying a provision of this Part of this Schedule not mentioned in sub-paragraph (1)).
(3)Regulations under this paragraph are of no effect in relation to a 2020 claim or 2021 claim made before the regulations come into force.
(4)No regulations under this paragraph may be made after 31 March 2023.
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